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1 World J. VAT/GST L. [i] (2012)

handle is hein.journals/wjvatl1 and id is 1 raw text is: Editorial VAT has existed for decades, and is a worldwide phenomenon. With the notable exception of the United States, all developed and most developing countries have implemented some form of VAT/GST. But for a long time international and comparative analyses of VAT/GST systems and the search for international best practice were either limited in their regional scope or confined to small circles of experts. It is only in recent years that a global perspective as regards VAT/GST has become increasingly common in academic teaching and research, as well as among governments, courts, and international institutions such as the EU and the OECD. This development has also fostered dialogue with business and its advisors who have always been confronted by the realities and pitfalls of the co-existence of different national or regional VAT/GST systems. It was against this background that, some years ago, the idea was conceived to provide a platform for inter-professional discussion and to raise international VAT/GST awareness through a new journal. Now, after much hard work, and with the support of Hart Publishing, I am delighted to present to you the first issue of the World Journal of VAT/GST Law. The journal is the initiative of members of the global VAT community, and has been tailored to meet the needs and interests of this community. Its international team of editors, advisors and correspondents will do its best to generate a forum for in-depth debate as well as a high quality source of information regarding VAT/GST developments worldwide. To this end, the journal is divided into three sections: the first section will regularly feature profound doctrinal contributions as well as interdisciplinary tax policy papers relating to topics of rele- vance beyond national borders. We are confident that academics, institutional decision-makers and VAT/GST practitioners will find the analyses and conclusions provided by our authors thought-provoking and solution-oriented. All articles published in this section are subject to a double blind peer review process in order to ensure that they meet these high expectations. The second and third sections focus on those legislative and case law developments that are most likely to be of interest to a global VAT/GST audience. To enhance their value for the in- formed reader, our regional correspondents' reports are not limited to a restatement of the relevant facts, but also provide insightful and critical comments that put those developments in a broader perspective and highlight their implications. In all three sections, we strive for global coverage, even though initially a certain preponderance of European contributors might be observable due to the EU's rich tradition of discussing its VAT system. On behalf of the entire editorial board, I now wish you a stimulating and fruitful reading of the articles and reports published in this first issue. We welcome any comments or suggestions for future improvements. Joachim Englisch

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